1,720,967 research outputs found
Processi innovativi e piccola impresa: quale ruolo prima e durante la crisi? Il caso della Provincia di Forlì-Cesena
No full textThis paper focuses on the relevance of innovation in small enterprises. In particular, it investigates the role of innovation processes as an opportunity to face the difficulties the world economic crisis has posed. By adopting a longitudinal approach, this study ex-plores the innovation processes of a sample of small Italian companies located in the area of Forlì-Cesena. Specifically, it examines the importance of R&D activities, how these are carried out, the factors that might stimulate or hinder the innovation processes and the role of management control in supporting the latter. The results show that innovation is perceived as a relevant factor in moderating the effects of the economic crisis. In fact, the investigated companies intensified R&D activities, reviewed their innovation processes and modified the way they protect innovations. Besides, the role of support of management control has been considered more crucial
Managing performance of bank’s branches: a multivariate approach to efficiency measurement
No full text10th International Management Control Research Conference (MCA Conference 2016) – 6-7 September 2016 - University of Antwerp, Belgium
Performance management in bank branches: a multivariate approach to efficiency measurement.
No full textManagement Accounting Research Group Conference (MARG Conference 2016) – 24-25 November 2016 – Aston Business School, England
The quest for business value drivers: applying machine learning to performance management
Get PDFThe paper explores the potential role of Machine learning (ML) in supporting the development of a company's Performance Management System (PMS). In more details, it investigates the capability of ML to moderate the complexity related to the identification of the business value drivers (methodological complexity) and the related measures (analytical complexity). A second objective is the analysis of the main issues arising in applying ML to performance management. The research, developed through an action research design, shows that ML can moderate complexity by (1) reducing the subjectivity in the identification of the business value drivers; (2) accounting for cause-effect relationships between business value drivers and performance; (3) balancing managerial interpretability vs. predictivity of the approach. It also shows that the realisation of such benefits requires a combined understanding of the ML techniques and of the performance management model of the company to frame and validate the algorithm in light of the context in which the organisation operates. The paper contributes to the literature analysing the role of business analytics in the field of performance management and it provides new insights into the potential benefits of introducing an ML-based PMS and the issues to consider to increase its effectiveness
Business Performance Analytics in the Banking Industry: evidence from the field
No full text10th Conference of the Performance Measurement Association (PMA Conference 2016) - Performance Measurement and Management: New Theories for New Practices – 27-29 Giugno 2016 - Edinburgh, Scotlan
The practice of strategic performance measurement systems: Models, drivers and information effectiveness
No full textPurpose
– For over 20 years, management control literature has indicated the importance of supporting the strategy development and implementation process with strategic performance measurement systems (SPMS) and integrating traditional financial indicators with a set of multidimensional forward-looking measures focusing on the long term and linked to cause-effect relationships. Nevertheless, knowledge on the specific SPMS models used in practice and their effectiveness in supporting the managerial decision-making process is still fragmented and ambiguous. The purpose of this paper is to first analyse the SPMS models used in practice, also considering the role of strategy and firm size as drivers of adoption, thereafter analysing the capability of SPMS models to provide managers with measures that are consistent with their strategic information needs.
Design/methodology/approach
– The research is based on a survey involving 88 Italian medium-large sized firms (or subsidiaries of multinational firms) operating on a global level.
Findings
– The cluster analysis identifies two very different SPMS models used in practice. The first is the Short-term Financial Model, and as its name indicates, is based on short-term, internally focused and unconnected financial indicators. The second is the Multidimensional Additive Model, which integrates financial and non-financial measures but without a fully developed fit with the strategy. The research primarily indicates unsatisfied information needs in both clusters, presenting a significant challenge to the further development of existing SPMS models and in defining new theoretical SPMS frameworks.
Practical implications
– The adoption of an incremental approach to SPMS, simply adding new operational and strategic non-financial measures without a real fit with the strategy does not increase the information effectiveness of the system.
Originality/value
– The paper analyses the characteristics and use of SPMS models in practice from an exploratory perspective, defining and applying a model to evaluate the information effectiveness of SPMS
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
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